Energy and Refrigeration Use in Food SMEs: How to Capture Your Data

Energy powers every stage of food production — from field to fridge. Whether you’re running a dairy, bakery, processor, or cold-storage facility, tracking energy use is essential under the Corporate Sustainability Reporting Directive (CSRD) and the Voluntary Sustainability Reporting Standard for SMEs (VSME).

This guide explains how small and medium-sized food businesses can capture, calculate and report their energy and refrigeration data easily, using simple tools and bills they already have. For a general introduction to energy reporting, see how to report electricity use and the step-by-step guide to Scope 1 and 2 emissions.

1. Why Energy Reporting Matters

Under the CSRD (Directive 2022/2464/EU) and the VSME Basic Module, food producers are encouraged to report on:

• Total energy use (electricity, fuel, heat, etc.)
• Greenhouse gas (GHG) emissions from energy
• Energy efficiency improvements or renewable energy share

For many food SMEs, refrigeration is one of the largest energy uses — often accounting for 30–60% of total electricity consumption. Accurately tracking it helps you:

• Lower operating costs
• Demonstrate sustainability progress to customers
• Meet supplier or lender reporting requests

2. What the CSRD and VSME Standards Require

Under the CSRD

Large food manufacturers must report their Scope 1 and Scope 2 GHG emissions in line with ESRS E1 (Climate Change), including energy used in operations and refrigeration.

Under the VSME Basic Module

Smaller undertakings are asked to disclose under B3 – Energy and Greenhouse Gas Emissions:

• Total energy consumption (in MWh)
• Breakdown of renewable and non-renewable sources
• Estimated GHG emissions from energy (in tonnes CO₂e)
• GHG intensity, e.g. per euro of turnover or per tonne of product

You don’t need complex software — a simple spreadsheet and your bills will do.

3. Step-by-Step: Capturing Your Energy Data

Step 1. Collect your energy bills

Gather electricity, gas, and fuel invoices for the reporting year.

Record:

Convert everything to MWh for consistency:

1 MWh = 1,000 kWh 1 litre of diesel ≈ 0.010 MWh

Step 2. Identify refrigeration-related energy

If possible, estimate what proportion of electricity goes to cold storage, chillers, or refrigerated transport.

Simple methods:

• Separate meter: record readings for chillers/freezers.
• Equipment ratings: use power ratings (kW) × average daily hours × days per year.
• Estimate: if no metering, assume 30–60% of electricity use** for refrigeration**, depending on product type.

Example:

Total electricity: 120,000 kWh/year Estimated refrigeration share: 40% → 48,000 kWh/year

Step 3. Calculate your GHG emissions

Use standard emission factors (from national inventories or the GHG Protocol):

Total = 36.3 tonnes CO₂e (Scope 1 + 2)

If you use solar panels or purchase renewable energy, show this share separately under “renewable”.

Step 4. Record energy efficiency and improvements

Under B2 – Practices, policies and future initiatives, describe any progress:

• Switching to LED lighting or high-efficiency motors
• Regular refrigeration maintenance to prevent leaks
• Use of variable-speed drives or insulation
• Energy audits or cooperative energy programmes

Example:

“Installed variable-speed compressors in 2024. Estimated 10% reduction in refrigeration energy consumption.”

4. Reporting Format for Food SMEs

When you prepare your sustainability section (or VSME report), you can summarise energy and refrigeration data in a simple table:

This is fully aligned with VSME Basic Module B3 and meets CSRD-compatible data needs.

5. Going Further: Refrigerant Leakage and Scope 1 Emissions

If your business owns or operates refrigeration systems, refrigerant leakage may count as Scope 1 emissions (direct GHG).

To capture this:

• Check F-gas maintenance records.
• Record the type and quantity of refrigerant added or replaced during servicing.
• Multiply by the refrigerant’s Global Warming Potential (GWP) to calculate CO₂e impact.

Example:

3 kg of R-404A × GWP 3,922 = 11.8 tCO₂e

Reporting this under B3 or B4 (Pollution) demonstrates transparency and supports EU climate goals.

6. Using Data for Better Decisions

Once your data is captured:

• Compare year-on-year trends.
• Identify areas for efficiency investment (e.g. insulation, cooling upgrades).
• Share highlights with customers or buyers — they value verified sustainability efforts.
• Use the same data for energy audits, grant applications, or carbon footprint tools.

7. Key Tips for Busy Food Producers

• 📅 Collect data quarterly — easier than an annual scramble.
• 🧾 Use existing invoices — no new systems needed.
• ⚡ Track renewables — solar or green tariffs count.
• ❄️ Include refrigeration separately — it’s often your biggest line item.
• 🪶 Keep it simple — focus on accuracy, not perfection.

Frequently Asked Questions

How do I estimate refrigeration energy if I don’t have separate meters?

If you don’t have separate meters for refrigeration equipment, you can estimate using equipment power ratings (kW) multiplied by average daily operating hours and days per year. Alternatively, you can use a rule of thumb: refrigeration typically accounts for 30-60% of total electricity use in food businesses, depending on your product type. For example, if your total electricity is 120,000 kWh/year, estimate 40% (48,000 kWh) for refrigeration.

Do I need to report refrigerant leakage as emissions?

Yes, if your business owns or operates refrigeration systems, refrigerant leakage counts as Scope 1 emissions (direct GHG). Check your F-gas maintenance records to find the type and quantity of refrigerant added or replaced during servicing. Multiply by the refrigerant’s Global Warming Potential (GWP) to calculate CO₂e impact. For example, 3 kg of R-404A × GWP 3,922 = 11.8 tCO₂e.

See the complete farm reporting guide →

Can I use renewable energy data from my solar panels?

Yes, absolutely. If you have solar panels or purchase renewable energy, show this share separately under “renewable” in your energy reporting. This demonstrates your sustainability progress and can improve your overall GHG emissions profile. Track renewable energy from meter readings, system data, or green energy certificates from your supplier.

How accurate does my energy data need to be for CSRD?

For VSME reporting, reasonable accuracy is expected, not perfection. Use actual data from utility bills and invoices where available. If you need to estimate (e.g., refrigeration share), document your methodology and be transparent about assumptions. The key is consistency year-over-year so you can track improvements. You can refine accuracy over time as you add metering or better tracking systems.

Key Terms

• CSRD – Corporate Sustainability Reporting Directive (EU 2022/2464), requiring large companies to report sustainability information.
• VSME – Voluntary Sustainability Reporting Standard for SMEs, published by EFRAG (2024).
• Basic Module (B3) – Energy and GHG disclosure section of VSME, covering electricity, fuel, and Scope 1/2 emissions.
• Scope 1 emissions – Direct GHGs from fuel combustion and refrigerant leaks.
• Scope 2 emissions – Indirect GHGs from purchased electricity or heating.
• MWh (Megawatt-hour) – Standard unit for measuring energy use.
• GWP (Global Warming Potential) – Relative climate impact of a refrigerant compared to CO₂.